Please use this identifier to cite or link to this item: http://hdl.handle.net/10321/1147
Title: Personal income tax administrative reforms: Enhancing tax collection by the South African Revenue Services (SARS)
Authors: Dorasamy, Nirmala 
Keywords: Personal income tax;Administrative reforms;South African Revenue Services
Issue Date: May-2011
Publisher: Academic Journals
Source: Dorasamy, N. 2011. Personal income tax administrative reforms: Enhancing tax collection by the South African Revenue Services (SARS). African Journal of Business Management. 5(9). 3711-3722.
Journal: African journal of business management ItemCrisRefDisplayStrategy.journals.deleted.icon
Abstract: Sound public policy and state action is imperative for South Africa to expand its economy to grow sustainably and competitively, raise skills levels and continue spending on crucial social and economic investment programmes, aimed at improving the standard of living of all citizens. The provision of revenue to fund such initiatives is largely dependent on an efficient tax revenue institution which can generate state revenue through taxation, while it does not raise the overall tax burden on income taxpayers. This article reviews the efficacy of personal income tax administrative reforms within the context of tax administration in South Africa, as a strategy to enhance tax revenue collection by South African Revenue Services (SARS). Legislative prescriptions and the policy mandate of SARS, which give effect to these reforms are also reviewed. Furthermore, the challenges impeding expected outcomes are highlighted. The article suggests that a critique of such challenges can promote effective and efficient personal income tax administration, which will ultimately benefit taxpayers and government in South Africa.
URI: http://hdl.handle.net/10321/1147
ISSN: 1993-8233
Appears in Collections:Research Publications (Management Sciences)

Files in This Item:
File Description SizeFormat
article1381156481_Dorasamy.pdf115.12 kBAdobe PDFThumbnail
View/Open
Show full item record

Page view(s) 50

460
checked on Jan 24, 2020

Download(s) 50

452
checked on Jan 24, 2020

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.